NFT在2021年成為熱門的關鍵詞。其獨特性以及底層的區塊鏈技術在近年來有了驚人的發展，並逐漸從單一的藝術領域擴展至各種多元的應用。然而，到目前為止，學術研究在除了技術底層、單一領域或分類探討外，在各種不同NFT分類上的價值判斷因素研究仍然相當有限。本研究採用質性研究方法，透過專家訪談，分析了七個NFT分類中各因素的重要性，並進一步探討NFT價值判斷因素的重要性及其分析原因。此外，本研究也嘗試找出可能存在的共同價值判斷因素，以協助市場參與者更正確地判斷NFT的價值。最後，我們將探討NFT和AI在Web 3.0發展中的相互影響以及可能的融合發展。

NFT emerged as a buzzword in 2021, with its unique characteristics and underlying blockchain technology experiencing substantial growth in recent years. It has evolved from its initial applications in the arts to a diverse range of uses. However, aside from research into the technical fundamentals, specific domains, or classifications, academic studies on the factors influencing the valuation of various NFT categories remain relatively sparse. This study adopts a qualitative research approach, analyzing the importance of various factors within seven NFT categories through expert interviews, and further explores the significance of these factors in determining NFT value. Additionally, the study attempts to identify potential common value determination factors to assist market participants in accurately judging the value of NFTs. Lastly, we explore the potential reciprocal influence and integration of NFTs and AI in the development of Web 3.0..

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